Would Defeat The Purpose Of E-Filing If ITATs Insist On Filing Of Appeals In Physical Mode Too: Supreme Court
In a matter seeking to streamline integration of all stages in government revenue litigation through technology, the Supreme Court directed the Income Tax Appellate Tribunal to ensure that appeals were filed only in e-filing mode and not the physical mode. The matter was listed before a bench comprising CJI DY Chandrachud, Justice PS Narasimha, and Justice JB Pardiwala. In pursuance of...
In a matter seeking to streamline integration of all stages in government revenue litigation through technology, the Supreme Court directed the Income Tax Appellate Tribunal to ensure that appeals were filed only in e-filing mode and not the physical mode. The matter was listed before a bench comprising CJI DY Chandrachud, Justice PS Narasimha, and Justice JB Pardiwala.
In pursuance of the previous order of the Supreme Court, ASG Balbir Singh, appearing for the Union of India, placed a note before the court. The note highlighted the following–
1. E-filing of appeals has not been enabled in the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Gauhati, Manipur, Tripura, and Meghalaya;
2. Nearly 62% of the appeals by the revenue have been filed before the High Court in the e-filing mode which is expected to increase post directions by the Supreme Court;
3. Only 1% of appeals before the ITAT have been filed in the e-filing mode;
4. Even after e-filing, the ITAT is insisting on physical appeals;
5. 90.29% of cases falling under the jurisdiction of the Chief Commissionerates have been e-filed;
6. The e-filing module prepared by NIC for CESTAT had being tested during the first week of March 2023 and its module is undergoing security audit.
Following this, CJI DY Chandrachud dictating the order stated that–
"Recently, a communication has been addressed by the Chief Justice of India to all the Chief Justices of the High Courts to facilitate the process of e-filing particularly appeals by the revenue and to gear up for the implementation of Phase 3 of the e-courts project. The registrar of this court shall forward a copy of this order to the Registrars General of the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Gauhati, Manipur, Tripura, and Meghalaya so that necessary steps can be taken to facilitate e-filing at least of revenue appeals"
The bench also added that as regards the ITAT, it was incumbent upon the tribunal that appeals were filed only in e-filing and the target date of 30 June 2023 was set down for the same. The Ministry of Finance was directed to depute a senior officer to engage with the President of the ITAT in this regard.
"The rules required to be amended should be amended to incorporate e-filing requirements. It would defeat the purpose if in addition to e-filing, the ITATs insist on filing of appeals in the physical mode."
The court also remarked that if there was a training deficit with respect to members of the ITAT it shall be attended to immediately so that all members of the tribunals are equipped to handle e-filing of cases.
Case Title: CCE & ST, Surat I v. Bilfinder Neo Structo Construction Ltd | Civil Appeal No(s).674/2021
Citation : 2023 LiveLaw (SC) 333
E-Filing. : It would defeat the purpose if in addition to e-filing, the ITATs insist on filing of the appeals in the physical mode. This has to be discontinued since it imposes an unnecessary burden on litigants. If there is a training deficit in respect of the Members of the ITAT, this shall be attended to immediately so that all Members of the ITAT are equipped to handle e-filed cases.